It is demanded of hair treating agents such as a shampoo, rinse, conditioner, treatment, hair dyeing agent and moose to impart softness, smoothness and oily feel to the hair, and smoothness and well-combing characteristics to the hair after the hair is dried with the view of protecting the hair and improving a feel to the touch when these agents are used. Based on such a demand, a quaternary ammonium salt or an amine salt is currently formulated. As the counter ions of these salts, for example, halogen ions such as Cl− and Br−, or short-chain alkylsulfuric acid ions such as methylsulfuric acid and ethylsulfuric acid (JP-A 6-9346) and organic acid ions such as acetic acid, tartaric acid, lactic acid, malic acid, succinic acid and carboxylic acids or sulfonic acids having a long-chain alkyl group (WO-A99/11226 and JP-A 9-118606) are reported.